Clydesdale Bank is cutting 145 Scottish jobs as part of a wider 1,400 job cut announced in April.

The bank is cutting 85 jobs at its 'Financial Solution Centres' in the east of Scotland and a further 60 roles in the west of Scotland – the first wave of a planned closure of 29 of its 73 UK business centres which will see a total of 730 jobs go across the UK.

Parent group National Australia Bank (NAB), which owns the Clydesdale and Yorkshire banks, announced in April it was cutting 1,400 UK jobs by 2015 following a strategic review of its UK operations.

NAB said its UK banks will now move away from commercial property lending, which accounts for 90 per cent of non-retail lending in the UK, to focus on consumer and small business lending.

In April, analysts estimated NAB faced losses of AUS $1 billion (£641.2 million) restructuring the UK business and writing off bad loans, many of which are linked to commercial property.

The cost of funding the UK banks has also increased following a downgrade of the Clydesdale and Yorkshire banks' credit ratings last year.

The UK divisions posted a loss of £25 million between July and December 2011 against a £77 million profit for the same period a year earlier.

NAB said in April it plans to close 29 of 73 Financial Solution Centres, which provide business and wealth management services, and will merge nine others with local branches.

Six back office sites have also been earmarked for closure, and NAB said the changes would mostly affect its operations in the south of England.